NY State Senate Bill 2021-S31A

Senate Bill S31A

2021-2022 Legislative Session

Exempts certain personal protective clothing, outdoor food dining equipment and equipment purchased by small businesses from the tax on sales and the compensating use tax

download bill text pdf

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 05, 2022	referred to budget and revenue
Nov 10, 2021	print number 31b
Nov 10, 2021	amend and recommit to budget and revenue
Oct 20, 2021	amend by restoring to original print 31
Apr 22, 2021	amend (t) and recommit to budget and revenue
Jan 06, 2021	referred to budget and revenue
Apr 22, 2021	print number 31a

Bill Amendments

Original

B (Active)

co-Sponsors

2021-S31 - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §§1115, 210-B & 606, Tax L
Versions Introduced in 2019-2020 Legislative Session:: S8394

2021-S31 - Summary

Exempts certain personal protective clothing and equipment from the tax on sales and the compensating use tax.

2021-S31 - Sponsor Memo

                                
 
BILL NUMBER: S31

SPONSOR: KAPLAN
 
TITLE OF BILL:

An act to amend the tax law, in relation to exempting certain personal
protective clothing and equipment from the tax on sales and the compen-
sating use tax

 
PURPOSE:

This legislation creates a sales tax exemption for PPE Equipment.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1 adds a new paragraph 46 to Subdivision (a) of section 1115 of
the tax law. Specifically this section adds to a current enumerated list
of products that are exempted from sales and compensating use taxes, to
include personal protective clothing and equipment worn for protection
against illness from infectious diseases, or that helps prevent or
reduce the spread of infectious diseases Personal protective clothing

and equipment shall include but is not limited to isolation gowns and
coveralls, gloves, facemasks, face shields, goggles, and any other
clothing or equipment determined by the commissioner of health to be
effective in protecting the wearer.

Section 2 is the effective date.

 
JUSTIFICATION:

As we enter into a new normal, the need to purchase personal protective
equipment (PPE) has turned from a nicety to a necessity. This legis-
lation will help reduce the cost to individuals, small businesses and
all purchasers of PPE by removing sales tax from appropriate products.
As we see employers needing to stockpile these products in order to
ensure an adequate supply for their employees, the cumulative impact of
purchasing significant amounts of PPE will be felt, and in removing this
tax will help reduce this cost burden to the purchases. The cumulative
impact of having to purchase PPE could be significant for certain small
businesses and as such is warranted to take means to reduce this cost
for them and all purchasers. Employees deserve to be provided with the
best and newest equipment possible, this legislation will help incentiv-
ize the continuous purchase of the very best equipment for employees.

 
PRIOR LEGISLATIVE HISTORY:

S. 8394/A. 1131; Referred to Budget and Revenue Committee

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect on the ninetieth day.

2021-S31 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    31
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by  Sens.  KAPLAN, GAUGHRAN, HARCKHAM, HOYLMAN -- read twice
   and ordered printed, and when printed to be committed to the Committee
   on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to exempting  certain  personal
   protective  clothing  and  equipment  from  the  tax  on sales and the
   compensating use tax
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivision (a) of section 1115 of the tax law is amended
 by adding a new paragraph 46 to read as follows:
   (46) PERSONAL PROTECTIVE CLOTHING AND EQUIPMENT  WORN  FOR  PROTECTION
 AGAINST  ILLNESS FROM INFECTIOUS DISEASE OR MATERIALS OR TO HELP PREVENT
 OR REDUCE THE SPREAD OF INFECTIOUS DISEASE OR ILLNESS. PERSONAL  PROTEC-
 TIVE  CLOTHING  AND  EQUIPMENT  SHALL  INCLUDE,  BUT  NOT BE LIMITED TO,
 ISOLATION GOWNS AND COVERALLS, GLOVES, FACEMASKS, FACE SHIELDS, GOGGLES,
 AND ANY OTHER CLOTHING OR EQUIPMENT DETERMINED BY  THE  COMMISSIONER  OF
 HEALTH  TO  BE  EFFECTIVE  IN PROTECTING THE WEARER AGAINST ILLNESS FROM
 INFECTIOUS DISEASE OR MATERIALS OR TO HELP PREVENT OR REDUCE THE  SPREAD
 OF INFECTIOUS DISEASE OR ILLNESS.
   §  2.  This  act  shall  take effect on the first day of the sales tax
 quarterly period commencing after this act shall have become a law,  and
 shall  apply  to sales made and uses occurring on and after such date in
 accordance with applicable transitional provisions of sections 1106  and
 1217 of the tax law.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03340-01-1

co-Sponsors

2021-S31A - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §§1115, 210-B & 606, Tax L
Versions Introduced in 2019-2020 Legislative Session:: S8394

2021-S31A - Summary

Exempts certain personal protective clothing and equipment from the tax on sales and the compensating use tax.

2021-S31A - Sponsor Memo

                                
 
BILL NUMBER: S31A

SPONSOR: KAPLAN
 
TITLE OF BILL:

An act to amend the tax law, in relation to exempting certain personal
protective clothing and equipment from the tax on sales and the compen-
sating use tax, exempting from sales and compensating use taxes any
equipment or product purchased by restaurant or food service establish-
ment for use in outdoor dining during the novel coronavirus (COVID-19)
and exempting from sales and compensating use taxes any equipment or
product purchased by a small business that is used to comply with a
COVID-19 health and safety plan

 
PURPOSE:

This legislation creates a sales tax exemption for PPE equipment or
product purchased by a restaurant or food service establishment, or
small businesses for use in outdoor dining to comply with health and
safety plan during the COVID-19 pandemic.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1 adds three new paragraphs 46, 47, 48 to Subdivision (a) of
section 1115 of the tax law.  Specifically this section adds to a
current enumerated list of products that are exempted from sales and
compensating use taxes, to include personal protective clothing and
equipment worn for protection against illness from infectious diseases,
or that helps prevent or reduce the spread of infectious diseases.
Personal protective clothing and equipment shall include but is not
limited to isolation gowns and coveralls, gloves, facemasks, face
shields, goggles, and any other clothing or equipment determined by the
commissioner of health to be effective in protecting the wearer. This
section exempts from sales tax any equipment or product purchased by any
restaurant or food service establishment for the use in outdoor dining
during the novel coronavirus (COVID-19) pandemic going forward from the
effective date. To create a sales tax exemption for any equipment or
product, including materials used in the construction of physical barri-
ers, including but limited to plastic shielding walls, strip curtains,
cubicle walls, plexiglass or similar materials, as well as impermeable
dividers or partitions that were purchased by a small business. The
small business must be one hundred or fewer employees and products must
be used in order to ensure compliance with a COVID-19 health and safety
plan.

Section 2 adds a new subdivision 55 and 56 to Section 210-B of the tax
law to add sales tax exemption for taxes paid by a restaurant on outdoor
dining equipment from June 4, 2020 to the effective date.  Subdivision
55 creates a sales tax credit for any equipment or product, including
materials used in the construction of physical barriers, including but
limited to plastic shielding walls, strip curtains, cubicle walls, plex-
iglass or similar materials, as well as impermeable dividers or parti-
tions that were purchased by a small business. The small business must
be one hundred or fewer employees and products must be used in order to
ensure compliance with a COVID-19 health and safety plan. This credit is
for the period of time from May 15, 2020 until the effective date of
this law.


Section 3 adds a new subsections(kkk) and (111) to Section 606 of the
tax law to create a sales tax credit for any equipment or product,
including materials used in the construction of physical barriers,
including but limited to plastic shielding walls, strip curtains, cubi-
cle walls, plexi glass or similar materials, as well as impermeable
dividers or partitions that were purchased by a small business. The
small business must be one hundred or fewer employees and products must
be used in order to ensure compliance with a COVID-19 health and safety
plan. This credit is for the period of time from May 15, 2020 until the
effective date of this law. Section 3 adds a new subsection to Section
606 of the tax law, to add a sales tax exemption paid by a restaurant on
outdoor dining equipment from June 4, 2020 to the effective date.

Section 4 adds new clauses (xlvi) and (xlvii) to subparagraph (B) of
paragraph 1 of subsection (i)of section 606 of the tax law, to add sales
taxes paid on materials for COVID-19 health and safety plans to the list
of enumerated items free from sales tax.

Section 5 is the effective date.

 
JUSTIFICATION:

As we enter into a new normal, the need to purchase personal protective
equipment (PPE) has turned from a nicety to a necessity.  This legis-
lation will help reduce the cost to individuals, small businesses and
all purchasers of PPE to meet COVID-19 health and safety plans, by
removing sales tax from appropriate products. As we see employers need-
ing to stockpile these products in order to ensure an adequate supply
for their employees, the cumulative impact of purchasing significant
amounts of PPE will be felt, and removing these taxes will help reduce
this cost burden to the purchaser. The cumulative impact of having to
purchase PPE could be significant for certain small businesses and as
such is warranted to take means to reduce this cost for them and all
purchasers. Employees deserve to be provided with the best and newest
equipment possible, this legislation will help incentivize the contin-
uous purchase of the very best equipment for employees. This legislation
also specifically seeks to help our restaurant industry by relieving a
tax burden on them as they increase opportunities for outdoor dining.

Comptroller Thomas P. DiNapoli released a report on September 2, 2020
titled "New York's Economy and Finances in the COVID-19 Era." The report
stated that 45% of small businesses in New York "have experienced a
large negative effect from the coronavirus pandemic," and 41% "reported
moderate negative effects from the pandemic."  Additionally, "18 percent
of respondents reported having either no cash on hand for business oper-
ations, or only enough for two weeks or less.

 
PRIOR LEGISLATIVE HISTORY:

None

 
FISCAL IMPLICATIONS:

To be determined

 
EFFECTIVE DATE:
This act shall take effect on the first day of the sales tax quarterly
period commencing after this act shall have become a law.

2021-S31A - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   31--A
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by Sens. KAPLAN, GAUGHRAN, HARCKHAM, HOYLMAN, JORDAN -- read
   twice and ordered printed, and when printed to  be  committed  to  the
   Committee on Budget and Revenue -- committee discharged, bill amended,
   ordered reprinted as amended and recommitted to said committee

 AN  ACT  to amend the tax law, in relation to exempting certain personal
   protective clothing and equipment  from  the  tax  on  sales  and  the
   compensating  use tax, exempting from sales and compensating use taxes
   any equipment or product  purchased  by  restaurant  or  food  service
   establishment  for  use in outdoor dining during the novel coronavirus
   (COVID-19) and exempting from sales and  compensating  use  taxes  any
   equipment  or  product  purchased  by a small business that is used to
   comply with a COVID-19 health and safety plan
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivision (a) of section 1115 of the tax law is amended
 by adding three new paragraphs 46, 47 and 48 to read as follows:
   (46) PERSONAL PROTECTIVE CLOTHING AND EQUIPMENT  WORN  FOR  PROTECTION
 AGAINST  ILLNESS FROM INFECTIOUS DISEASE OR MATERIALS OR TO HELP PREVENT
 OR REDUCE THE SPREAD OF INFECTIOUS DISEASE OR ILLNESS. PERSONAL  PROTEC-
 TIVE  CLOTHING  AND  EQUIPMENT  SHALL  INCLUDE,  BUT  NOT BE LIMITED TO,
 ISOLATION GOWNS AND COVERALLS, GLOVES, FACEMASKS, FACE SHIELDS, GOGGLES,
 AND ANY OTHER CLOTHING OR EQUIPMENT DETERMINED BY  THE  COMMISSIONER  OF
 HEALTH  TO  BE  EFFECTIVE  IN PROTECTING THE WEARER AGAINST ILLNESS FROM
 INFECTIOUS DISEASE OR MATERIALS OR TO HELP PREVENT OR REDUCE THE  SPREAD
 OF INFECTIOUS DISEASE OR ILLNESS.
   (47)  ANY  EQUIPMENT  OR  PRODUCT  PURCHASED BY ANY RESTAURANT OR FOOD
 SERVICE ESTABLISHMENT FOR THE USE IN OUTDOOR  DINING  DURING  THE  NOVEL
 CORONAVIRUS (COVID-19) PANDEMIC.
   (48)  ANY  EQUIPMENT  OR  PRODUCT,  INCLUDING  MATERIALS  USED  IN THE
 CONSTRUCTION OF PHYSICAL BARRIERS, INCLUDING BUT NOT LIMITED TO  PLASTIC
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                       [ ] is old law to be omitted.
                                                            LBD03340-02-1

 S. 31--A                            2
 
 SHIELDING  WALLS,  STRIP  CURTAINS, CUBICLE WALLS, PLEXIGLASS OR SIMILAR
 MATERIALS, OR OTHER IMPERMEABLE DIVIDERS OR PARTITIONS, PURCHASED  BY  A
 SMALL  BUSINESS  DOING  BUSINESS  IN THIS STATE THAT IS DIRECTLY USED BY
 SUCH SMALL BUSINESS TO BE IN COMPLIANCE WITH A COVID-19 HEALTH AND SAFE-
 TY PLAN. FOR PURPOSES OF THIS PARAGRAPH, THE TERM "SMALL BUSINESS" SHALL
 MEAN A BUSINESS WITH ONE HUNDRED OR FEWER EMPLOYEES.
   § 2.  Section 210-B of the tax law is amended by adding two new subdi-
 visions 55 and 56 to read as follows:
   55.  SALES  TAX  PAID  ON OUTDOOR DINING EQUIPMENT CREDIT. (1) FOR THE
 PERIOD BEGINNING JUNE FOURTH, TWO THOUSAND  TWENTY  AND  ENDING  ON  THE
 EFFECTIVE  DATE OF THIS SUBDIVISION, A TAXPAYER WHO OWNS A RESTAURANT OR
 FOOD SERVICE ESTABLISHMENT SHALL BE ALLOWED A CREDIT FOR SALES TAX  PAID
 FOR  ANY  EQUIPMENT  OR  PRODUCT  PURCHASED  BY SUCH TAXPAYER FOR USE IN
 OUTDOOR DINING DURING THE NOVEL CORONAVIRUS (COVID-19) PANDEMIC.
   (2) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY
 TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR,  THE  EXCESS
 SHALL  BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN
 ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
 ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
   56. SALES TAX PAID ON MATERIALS FOR COVID-19 HEALTH  AND  SAFETY  PLAN
 COMPLIANCE.  (1)  FOR  THE  PERIOD BEGINNING MAY FIFTEENTH, TWO THOUSAND
 TWENTY AND ENDING ON THE EFFECTIVE DATE OF THIS SUBDIVISION, A  TAXPAYER
 WHO  OWNS  A SMALL BUSINESS SHALL BE ALLOWED A CREDIT FOR SALES TAX PAID
 FOR  ANY  EQUIPMENT  OR  PRODUCT,  INCLUDING  MATERIALS  USED   IN   THE
 CONSTRUCTION  OF PHYSICAL BARRIERS, INCLUDING BUT NOT LIMITED TO PLASTIC
 SHIELDING WALLS, STRIP CURTAINS, CUBICLE WALLS,  PLEXIGLASS  OR  SIMILAR
 MATERIALS,  OR  OTHER  IMPERMEABLE  DIVIDERS OR PARTITIONS, PURCHASED BY
 SUCH SMALL BUSINESS IN ORDER TO BE IN COMPLIANCE WITH A COVID-19  HEALTH
 AND SAFETY PLAN.
   (2) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY
 TAXABLE  YEAR  SHALL  EXCEED THE SMALL BUSINESS'S TAX FOR SUCH YEAR, THE
 EXCESS SHALL BE TREATED AS AN OVERPAYMENT  OF  TAX  TO  BE  CREDITED  OR
 REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHT-
 Y-SIX OF THIS CHAPTER, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID
 THEREON.
   (3)  FOR PURPOSES OF THIS SUBDIVISION, THE TERM "SMALL BUSINESS" SHALL
 MEAN A BUSINESS WITH ONE HUNDRED OR FEWER EMPLOYEES.
   § 3. Section 606  of  the  tax  law  is  amended  by  adding  two  new
 subsections (kkk) and (lll) to read as follows:
   (KKK)  SALES  TAX PAID ON OUTDOOR DINING EQUIPMENT CREDIT. (1) FOR THE
 PERIOD BEGINNING JUNE FOURTH, TWO THOUSAND  TWENTY  AND  ENDING  ON  THE
 EFFECTIVE  DATE  OF THIS SUBSECTION, A TAXPAYER WHO OWNS A RESTAURANT OR
 FOOD SERVICE ESTABLISHMENT SHALL BE ALLOWED A CREDIT FOR SALES TAX  PAID
 FOR  ANY  EQUIPMENT  OR  PRODUCT  PURCHASED  BY SUCH TAXPAYER FOR USE IN
 OUTDOOR DINING DURING THE NOVEL CORONAVIRUS (COVID-19) PANDEMIC.
   (2) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR  ANY
 TAXABLE  YEAR  SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS
 SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED  IN
 ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
 ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
   (LLL)  SALES TAX PAID ON MATERIALS FOR COVID-19 HEALTH AND SAFETY PLAN
 COMPLIANCE. (1) FOR THE PERIOD BEGINNING  MAY  FIFTEENTH,  TWO  THOUSAND
 TWENTY  AND  ENDING ON THE EFFECTIVE DATE OF THIS SUBSECTION, A TAXPAYER
 WHO OWNS A SMALL BUSINESS SHALL BE ALLOWED A CREDIT FOR SALES  TAX  PAID
 FOR   ANY   EQUIPMENT  OR  PRODUCT,  INCLUDING  MATERIALS  USED  IN  THE
 CONSTRUCTION OF PHYSICAL BARRIERS, INCLUDING BUT NOT LIMITED TO  PLASTIC

 S. 31--A                            3
 
 SHIELDING  WALLS,  STRIP  CURTAINS, CUBICLE WALLS, PLEXIGLASS OR SIMILAR
 MATERIALS, OR OTHER IMPERMEABLE DIVIDERS  OR  PARTITIONS,  PURCHASED  BY
 SUCH  SMALL BUSINESS IN ORDER TO BE IN COMPLIANCE WITH A COVID-19 HEALTH
 AND SAFETY PLAN.
   (2)  IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR ANY
 TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR,  THE  EXCESS
 SHALL  BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN
 ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
 ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
   (3) FOR PURPOSES OF THIS SUBSECTION, THE TERM "SMALL  BUSINESS"  SHALL
 MEAN A BUSINESS WITH ONE HUNDRED OR FEWER EMPLOYEES.
   §  4. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
 of the tax law is amended by adding two new clauses (xlvi)  and  (xlvii)
 to read as follows:
 (XLVI) SALES TAX PAID ON OUTDOOR   SALES TAX PAID ON OUTDOOR DINING
 DINING EQUIPMENT CREDIT UNDER      EQUIPMENT CREDIT UNDER SUBDIVISION
 SUBSECTION (KKK)                   FIFTY-FIVE OF SECTION TWO HUNDRED
                                    TEN-B
 
 (XLVII) SALES TAX PAID ON          SALES TAX PAID ON MATERIALS
 MATERIALS FOR COVID-19 HEALTH      FOR COVID-19 HEALTH AND SAFETY
 AND SAFETY PLAN COMPLIANCE         PLAN COMPLIANCE UNDER SUBDIVISION
 UNDER SUBSECTION (LLL)             FIFTY-SIX OF SECTION TWO
                                    HUNDRED TEN-B
   §  5.  This  act  shall  take effect on the first day of the sales tax
 quarterly period commencing after this act shall have become a law,  and
 shall  apply  to sales made and uses occurring on and after such date in
 accordance with applicable transitional provisions of sections 1106  and
 1217  of  the  tax  law;  provided that the commissioner of taxation and
 finance shall be authorized on and after the date this  act  shall  have
 become a law to take steps necessary to implement the provisions of this
 act on its effective date.

co-Sponsors

2021-S31B (ACTIVE) - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §§1115, 210-B & 606, Tax L
Versions Introduced in 2019-2020 Legislative Session:: S8394

2021-S31B (ACTIVE) - Summary

Exempts certain personal protective clothing and equipment from the tax on sales and the compensating use tax.

2021-S31B (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S31B

SPONSOR: KAPLAN
 
TITLE OF BILL:

An act to amend the tax law, in relation to exempting certain personal
protective clothing and equipment from the tax on sales and the compen-
sating use tax

 
PURPOSE:

This legislation creates a sales tax exemption for PPE Equipment.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1 adds a new paragraph 47 to Subdivision (a) of section 1115 of
the tax law. Specifically this section adds to a current enumerated list
of products that are exempted from sales and compensating use taxes, to
include personal protective clothing and equipment worn for protection
against illness from infectious diseases, or that helps prevent or
reduce the spread of infectious diseases Personal protective clothing
and equipment shall include but is not limited to isolation gowns and

coveralls, gloves, facemasks, face shields, goggles, and any other
clothing or equipment determined by the commissioner of health to be
effective in protecting the wearer.

Section 2 is the effective date.

 
JUSTIFICATION:

As we enter into a new normal, the need to purchase personal protective
equipment (PPE) has turned from a nicety to a necessity. This legis-
lation will help reduce the cost to individuals, small businesses and
all purchasers of PPE by removing sales tax from appropriate products.
As we see employers needing to stockpile these products in order to
ensure an adequate supply for their employees, the cumulative impact of
purchasing significant amounts of PPE will be felt, and in removing this
tax will help reduce this cost burden to the purchases. The cumulative
impact of having to purchase PPE could be significant for certain small
businesses and as such is warranted to take means to reduce this cost
for them and all purchasers. Employees deserve to be provided with the
best and newest equipment possible, this legislation will help incentiv-
ize the continuous purchase of the very best equipment for employees.

 
PRIOR LEGISLATIVE HISTORY:

S.8394/A.1131; Referred to Budget and Revenue Committee

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect on the ninetieth day.

2021-S31B (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   31--B
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by Sens. KAPLAN, GAUGHRAN, HARCKHAM, HOYLMAN, JORDAN -- read
   twice and ordered printed, and when printed to  be  committed  to  the
   Committee on Budget and Revenue -- committee discharged, bill amended,
   ordered reprinted as amended and recommitted to said committee

 AN  ACT  to amend the tax law, in relation to exempting certain personal
   protective clothing and equipment  from  the  tax  on  sales  and  the
   compensating use tax
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
 by adding a new paragraph 47 to read as follows:
   (47)  PERSONAL  PROTECTIVE  CLOTHING AND EQUIPMENT WORN FOR PROTECTION
 AGAINST ILLNESS FROM INFECTIOUS DISEASE OR MATERIALS OR TO HELP  PREVENT
 OR  REDUCE THE SPREAD OF INFECTIOUS DISEASE OR ILLNESS. PERSONAL PROTEC-
 TIVE CLOTHING AND EQUIPMENT  SHALL  INCLUDE,  BUT  NOT  BE  LIMITED  TO,
 ISOLATION GOWNS AND COVERALLS, GLOVES, FACEMASKS, FACE SHIELDS, GOGGLES,
 AND  ANY  OTHER  CLOTHING OR EQUIPMENT DETERMINED BY THE COMMISSIONER OF
 HEALTH TO BE EFFECTIVE IN PROTECTING THE  WEARER  AGAINST  ILLNESS  FROM
 INFECTIOUS  DISEASE OR MATERIALS OR TO HELP PREVENT OR REDUCE THE SPREAD
 OF INFECTIOUS DISEASE OR ILLNESS.
   § 2. This act shall take effect on the first  day  of  the  sales  tax
 quarterly  period commencing after this act shall have become a law, and
 shall apply to sales made and uses occurring on and after such  date  in
 accordance  with applicable transitional provisions of sections 1106 and
 1217 of the tax law.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03340-06-1

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Senate Bill S31A

Share this bill

Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

Bill Amendments

co-Sponsors

2021-S31 - Details

2021-S31 - Summary

2021-S31 - Sponsor Memo

2021-S31 - Bill Text download pdf

co-Sponsors

2021-S31A - Details

2021-S31A - Summary

2021-S31A - Sponsor Memo

2021-S31A - Bill Text download pdf

co-Sponsors

2021-S31B (ACTIVE) - Details

2021-S31B (ACTIVE) - Summary

2021-S31B (ACTIVE) - Sponsor Memo

2021-S31B (ACTIVE) - Bill Text download pdf

Comments